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8.1.3.1
(10-23-2007)
Types of Cases Worked in Appeals
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Appeals responsibility includes but is not limited to the administrative determination of liability, including additions to
tax, additional amounts and penalties for the following types of cases:
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income, estate, gift, employment and excise taxes;
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collection due process;
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collection appeals program;
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offers-in-compromise;
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penalty appeals;
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abatement of interest;
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administrative costs under IRC Section 7430;
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jeopardy levies;
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recommendations concerning settlement offers in refund suits
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IRC 534(b) letters;
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refund claims including Joint Committee cases; and
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overassessments in which a taxpayer appeals the decision of a compliance area director, or a campus director.
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Cases are controlled in multiple automated systems, including AIMS, IDRS, ACDS, CATS, CDPTS, ISTS, PACER, and AOIC.
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